Improvements are defined by the State of Alabama as “anything that adds value to land,” such as a house, manufactured home, swimming pool, garage, gazebo, chicken house, barn, etc.
The Alabama State law requires that owners or their respective agents must come to their respective County’s Revenue Commission Office no later than December 31 to sign an assessment officially reporting any improvements made to or any removal of structures or features from their properties. Any change made on or before October 1 of that calendar year will be reflected on the next year’s tax statement. (Changes made after October 1 of that same calendar year will not be reflected on the next immediate statement but rather will be reflected up to two years later.)
Examples of improvements that are assessable would include new structures or additions, swimming pools, extensive repairs, remodeling, or renovations (such as adding a fireplace, extra bathroom, patio, deck, carport, garage, etc.). Items such as re-roofing, minor repairs and painting, (normal maintenance items) do not require reassessment.